Case Study: United States v. Helms
This case study involves a classic income tax dispute between the IRS and the taxpayer. The IRS claimed the taxpayer failed to produce documents on certain "loans" that the government then determined was taxable income. The government claimed the argument that these were nontaxable "loans" was supported only by the and self-serving testimony. A variety of other issues were also involved, such as the standard of proof the taxpayer is held to in trying to establish check reconciliation and expenses such as office rental, meals and entertainment and other expenses.
The case can be found here: